Girish Chandra Gupta, J.

This appeal is directed against a judgment and order dated 19th June, 2008 passed by brother Dipankar Dutta J holding that the assessment under Section 126 of the Indian Electricity Act, 2003 suffered from procedural ultra vires and was accordingly quashed. The C. E. S. C. Ltd., was directed to restore supply of electricity within 48 hours without demanding any charges.

Mr. Mitra, Learned Advocate General appearing on behalf of the appellant submitted that the only issue which he is likely to press is a question of law as to “whether presence of the Assessing Officer at the time of inspection under Section 126 of the Indian Electricity Act, 2003 is mandatory?” In the case of Hasi Mazumdar & Anr. –vs.-The West Bengal State Electricity Board & Ors., reported in AIR 2006 Calcutta – 59, he submitted, that one of us held that the presence of the Assessing Officer at the time of inspection was mandatory without disclosing any reasons. He also submitted that a Division Bench of this Court also took the same view in the case of Narayan Chandra Kundu –vs.-State of West Bengal & Ors., reported in AIR 2007 Calcutta 298. According to him, the Division Bench